Main articles published since last update on July 20, 2020:
- Customs representatives must be UK established from 1 January 2021
- Commission proposes to amend VAT rules to accommodate trade with Northern Ireland after the transition period
- Departure from retained EU case law by UK courts and tribunals – consultation
- EU will grant UK Northern Ireland (NI) businesses an EU VAT identification number to enable them to report goods transactions after 31 December 2020
- UK will reform the VAT treatment of imported parcels up to £135 and will make online marketplaces liable for VAT
- Postponed VAT accounting guidance for imports after the transition period ends
Newsletters issued before July 20, 2020:
- European Commission publishes communication on Brexit readiness
- European Commission issued a notice on Brexit in the field of VAT for goods
- HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal (third edition)
- HMRC Policy paper – The Border with the European Union: Importing and Exporting Goods
- UUK Brexit Border Control Model 1 January 2021
- Declaring goods brought into Great Britain from the EU from 1 January 2021
- Moving goods into, out of, or through Northern Ireland from 1 January 2021
- HMRC hints at plans for an electronic border with the EU
- Brexit – Cabinet office issued a document on UK’s Approach to the Northern Ireland Protocol
- EU: In which countries do UK entities have to appoint a fiscal representative after the Brexit?
